The following Business Tax rulings were written to clarify or resolve issues that have arisen which affect certain sections of the Business Tax Ordinance. Click on each item to learn more about that ruling.
Tax Payment Procedures for Short-Term or Infrequent Events classified as Recreation and Entertainment.
Classification for Taxation for Hotel or Motel Businesses.
Dual Classification for Construction Contractors.
Business Tax Classification for Health Facilities.
Gross Receipts Reporting and Taxation of Real Estate Brokerage Firms/Offices.
Apportionment of Gross Receipts of Radio and Television Broadcasting Companies.
Apportionment of Gross Receipts of Newspaper Publishing Companies.
Apportionment Guidelines for the Classification of Professional/Semi-Professional Connected Businesses and Personal Services.
Apportionment of Gross Receipts for Classification of Retailers, Grocers, Wholesalers, Auto Dealers (does not apply to Oakland-based manufacturers).
Commission Merchants, Commission Brokers, Commission Agents Dealing in Tangible Personal Property.
Transfer of Business Tax Certificate.
Transportation Agents, Brokers, Tour Arrangers, Etc.
Sublease of Real Property.
Limited Equity Housing Cooperatives.
Procedures for Changing the Industry Classification of a Business(es).
Assessment of Penalties and Interest on Tax Liabilities Resulting from Changing the Industry Classification of a Business(es).
Retailers/Wholesalers Earning Finance and Other Charges on Deferred Payment Accounts.
Non-Tax Exempt Transactions.
Gross Receipts of Persons Acting as Agent or Trustee.
Affirming the Methods of Establishing and Applying Assessments/Estimates Due.
Gross Receipts and Taxation of Businesses in Process of Being Sold, Transferred or Liquidated.
Exemptions for Transfers to Non-Profit Tax Exempt Entities.
Filing an Estimated Return.
Exemption for Gross Receipts of Not-for-Profit Community Service Organizations.
Exemption for Major Renovations.
Unconstitutional or Illegal Tax Provision
Individuals who are Independent Contractors
Brokers Located Outside of the City
Management Companies and Gross Receipts
Parking Tax Ordinance Clarification